Employer Reconciliation Process

The IRS/SSA Reconciliation Process compares the employer's earnings report data processed by SSA with the employer's tax report data
processed by IRS. Earnings report data and tax report data, are submitted to SSA and IRS by employers, their representatives, third parties,
and agents.

If wage data processed by SSA is less than the amount reported to IRS, we assume that the processed
earnings are incorrect. SSA sends a notice and questionnaire, asking the employer to explain and resolve
the differences. If we do not receive a response after 45 days, we send the employer a second notice.
If the employer still does not respond, we refer the case to IRS for investigation.

How to avoid reconciliation errors

If you are contacted about an earnings reconciliation issue, we suggest you read
Don't Let Your Employees Down. This pamphlet provides information on how you can prevent and correct reporting errors on employment
returns.

What SSA notices and questionnaires are used in the IRS/SSA Reconciliation Process?

Depending on the information we need from you, you may receive one of the following notices and
questionnaires. Remember, if we do not receive a response from our first request within 45 days, we will send you a second request.

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